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		<lastmod>2025-08-14T12:19:05+00:00</lastmod>
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			<image:loc>https://www.sars.gov.za/wp-content/uploads/images/payment-advice-for-individuals.jpg</image:loc>
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	</url>
	<url>
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		<lastmod>2025-08-14T12:14:29+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-08-14T12:11:45+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-08-14T11:56:54+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2025-07-30T09:01:27+00:00</lastmod>
	</url>
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		<lastmod>2025-06-25T13:01:35+00:00</lastmod>
	</url>
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		<image:image>
			<image:loc>https://www.sars.gov.za/wp-content/uploads/images/eFiling/Request-ITR12.png</image:loc>
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		<lastmod>2025-06-19T11:16:18+00:00</lastmod>
	</url>
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		<lastmod>2025-04-29T09:00:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-is-vat-calculated-on-imported-goods/</loc>
		<lastmod>2025-04-29T08:43:09+00:00</lastmod>
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		<lastmod>2025-04-07T12:15:02+00:00</lastmod>
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		<lastmod>2025-03-17T10:52:26+00:00</lastmod>
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		</image:image>
		<image:image>
			<image:loc>https://www.sars.gov.za/wp-content/uploads/Docs/eFiling/Avtivate-tax-type-2-2024.png</image:loc>
		</image:image>
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		<lastmod>2024-08-20T10:10:53+00:00</lastmod>
	</url>
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		<lastmod>2024-07-22T10:23:32+00:00</lastmod>
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		<lastmod>2024-07-19T08:01:24+00:00</lastmod>
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			<image:loc>https://www.sars.gov.za/wp-content/uploads/images/Payment-FAQ3.jpg</image:loc>
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		<lastmod>2024-07-17T11:24:04+00:00</lastmod>
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		<lastmod>2024-07-03T13:21:14+00:00</lastmod>
	</url>
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		<lastmod>2024-07-02T07:30:59+00:00</lastmod>
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		<lastmod>2024-06-27T08:34:27+00:00</lastmod>
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		<lastmod>2024-06-26T13:46:08+00:00</lastmod>
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		<lastmod>2024-05-17T08:22:54+00:00</lastmod>
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		<loc>https://www.sars.gov.za/faq/how-do-i-upload-submit-supporting-documents/</loc>
		<lastmod>2024-02-23T16:38:44+00:00</lastmod>
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	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-does-sars-count-as-a-business-day/</loc>
		<lastmod>2024-02-14T10:54:33+00:00</lastmod>
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	</url>
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		<lastmod>2024-02-13T14:12:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-for-which-period-can-provisional-taxpayers-claim-the-solar-energy-tax-credit/</loc>
		<lastmod>2024-02-13T14:10:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-will-the-rebate-work/</loc>
		<lastmod>2024-02-13T14:06:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-minimum-capacity-per-panel-to-qualify-for-the-rebate/</loc>
		<lastmod>2024-02-13T14:02:24+00:00</lastmod>
	</url>
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		<loc>https://www.sars.gov.za/faq/faq-what-happens-if-i-enter-an-amount-of-more-than-r15-000-on-the-irp6/</loc>
		<lastmod>2024-02-13T13:59:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-documents-do-i-need-to-claim-a-rebate/</loc>
		<lastmod>2024-02-13T13:57:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-does-the-rebate-apply-to-only-new-and-unused-solar-pv-panels/</loc>
		<lastmod>2024-02-13T13:55:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-sars-solar-tax-benefit/</loc>
		<lastmod>2024-02-13T13:54:06+00:00</lastmod>
	</url>
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		<loc>https://www.sars.gov.za/faq/faq-whose-contact-details-information-should-be-disclosed-when-completing-the-share-register/</loc>
		<lastmod>2023-11-10T10:24:19+00:00</lastmod>
	</url>
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		<loc>https://www.sars.gov.za/faq/faq-should-the-declaration-of-the-shareholding-be-at-the-date-of-submission-of-the-return-or-the-shareholding-at-the-end-of-the-year-of-assessment-for-which-the-return-is-submitted/</loc>
		<lastmod>2023-11-10T10:24:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-there-are-nominee-shareholders-holding-shares-on-behalf-of-another-shareholder-which-shareholders-information-is-meant-to-be-disclosed-should-the-itr14-share-register/</loc>
		<lastmod>2023-11-10T10:16:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-there-are-concerns-about-personal-information-and-the-fact-that-each-shareholders-income-tax-number-cell-number-and-email-address-is-required-to-be-disclosed-to-which-a-shareholder-migh/</loc>
		<lastmod>2023-11-10T09:58:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/why-have-i-been-charged-an-administrative-penalty/</loc>
		<lastmod>2023-11-06T11:20:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-i-did-not-receive-the-initial-communication-from-sars-about-the-notice-to-migrate-to-rla-but-i-have-received-the-intention-to-suspend/</loc>
		<lastmod>2023-10-26T14:44:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-does-the-client-automatically-receive-the-old-bond-after-the-replacement-has-been-approved/</loc>
		<lastmod>2023-10-26T14:40:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-happens-when-one-wants-to-apply-for-the-decreasing-increasing-of-bond/</loc>
		<lastmod>2023-10-26T14:37:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-cancelled-bonds-get-reinstated-or-does-the-client-need-to-reapply/</loc>
		<lastmod>2023-10-26T14:25:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-i-please-get-the-rla-manual-or-presentation-to-on-board-my-clients/</loc>
		<lastmod>2023-10-26T14:22:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-can-i-obtain-my-certificate-after-i-have-registered-for-trade-agreements/</loc>
		<lastmod>2023-10-26T13:39:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-i-get-clarity-on-how-to-apply-for-gsp-trade-agreement-which-annexures-are-needed/</loc>
		<lastmod>2023-10-26T13:38:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-to-apply-for-the-registered-exporter-system/</loc>
		<lastmod>2023-10-26T13:35:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-guidance-on-how-to-apply-for-sacum-uk-epa/</loc>
		<lastmod>2023-10-26T13:33:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-guidance-on-how-to-apply-for-import-export-itac-permit/</loc>
		<lastmod>2023-10-26T13:31:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-to-manage-my-tax-types-or-merge-my-tax-types/</loc>
		<lastmod>2023-10-26T13:29:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-i-merge-my-entity-profile-on-efiling-if-i-get-the-error-message-below/</loc>
		<lastmod>2023-10-26T13:05:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-i-obtain-my-certificate-on-efiling-after-i-have-on-boarded-on-rla/</loc>
		<lastmod>2023-10-26T12:50:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-do-i-apply-on-the-rla-system-using-efiling/</loc>
		<lastmod>2023-10-26T12:44:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-can-one-declare-a-relationship-using-efilling-between-a-foreign-entity-and-registered-agent/</loc>
		<lastmod>2023-10-26T12:35:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-a-clearing-agent-represent-foreign-entity-and-how/</loc>
		<lastmod>2023-10-26T12:27:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-can-a-non-local-trader-use-efiling-to-register-themselves-for-importer-or-exporter/</loc>
		<lastmod>2023-10-26T12:14:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/when-i-migrate-to-rla-do-i-lose-my-old-customs-code-and-will-i-be-issued-with-a-new-customs-code/</loc>
		<lastmod>2023-10-26T12:12:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/will-my-customs-profile-automatically-be-migrated-to-rla-or-is-there-anything-i-need-to-do-from-my-side/</loc>
		<lastmod>2023-10-26T12:10:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-long-does-it-take-for-approval/</loc>
		<lastmod>2023-10-24T15:38:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-cost-of-registration/</loc>
		<lastmod>2023-10-24T15:36:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-long-is-the-registration-valid/</loc>
		<lastmod>2023-10-24T15:34:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-do-you-send-the-forms/</loc>
		<lastmod>2023-10-24T15:32:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-where-are-the-registration-and-licensing-forms-available/</loc>
		<lastmod>2023-10-24T15:29:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/how-long-does-the-complaints-process-take/</loc>
		<lastmod>2023-09-20T07:18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-changes-on-the-recognition-of-transfer-rot/</loc>
		<lastmod>2023-09-13T12:52:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-when-will-recognition-of-transfer-rot-be-withdrawn/</loc>
		<lastmod>2023-09-13T12:48:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-if-my-policy-is-r500-000-can-i-transfer-r371-250-in-terms-of-de-minimis-rule/</loc>
		<lastmod>2023-09-13T12:47:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-there-any-restriction-when-transferring-the-total-interest-to-another-retirement-annuity-fund/</loc>
		<lastmod>2023-09-13T12:46:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-is-the-purpose-of-the-new-legislation/</loc>
		<lastmod>2023-09-13T12:44:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-who-should-request-a-tax-directive/</loc>
		<lastmod>2023-09-13T12:30:16+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T12:08:23+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T12:06:55+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T12:05:32+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T12:04:07+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T12:02:43+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T12:01:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-do-i-submit-the-da-185-to-sars/</loc>
		<lastmod>2023-09-04T11:59:53+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T11:57:32+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T11:56:03+00:00</lastmod>
	</url>
	<url>
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		<lastmod>2023-09-04T11:55:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-literally-all-companies-dealing-in-the-manufacturing-of-e-liquid-in-south-africa-are-very-small-the-manufacturing-turnover-is-less-than-the-turnover-of-a-small-spar-we-are-talking-many-under-r1/</loc>
		<lastmod>2023-09-04T11:53:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-if-a-company-only-imports-do-they-need-to-apply-for-anything-more-than-the-customs-code-which-they-already-have/</loc>
		<lastmod>2023-09-04T11:52:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-it-correct-that-companies-who-import-to-sell-locally-dont-need-a-warehouse-because-excise-is-already-accounted-for/</loc>
		<lastmod>2023-09-04T11:50:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-do-companies-clients-need-a-separate-licence-for-manufacture-and-import/</loc>
		<lastmod>2023-09-04T11:48:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-tariff-codes-for-import-of-vape-disposables/</loc>
		<lastmod>2023-09-04T11:47:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-which-tariff-codes-will-now-attract-excise-duty-at-time-of-importation/</loc>
		<lastmod>2023-09-04T11:45:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-the-security-requirements-for-the-vaping-vms-of-concern-is-the-large-amount-of-do-it-yourself-mixing-shops-in-south-africa-these-shops-are-creating-excisable-products-realistically-wi/</loc>
		<lastmod>2023-09-04T11:43:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-what-are-or-where-could-companies-find-the-warehouse-requirements-needed-for-vm-warehouse-verification/</loc>
		<lastmod>2023-09-04T11:40:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-excise-licencing-process-going-to-be-updated-for-companies-that-have-never-dealt-with-excise-before/</loc>
		<lastmod>2023-09-04T11:39:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-licensing-and-registration-applicable-to-import-warehousing/</loc>
		<lastmod>2023-09-04T11:38:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-this-account-on-efiling-and-submissions-for-manufacturers-only-or-for-importers-as-well/</loc>
		<lastmod>2023-09-04T11:35:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-there-a-requirement-to-register-if-we-do-not-manufacture-but-only-import-and-distribute-locally/</loc>
		<lastmod>2023-09-04T11:34:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-vaping-tax-based-on-production-or-sale/</loc>
		<lastmod>2023-09-04T11:32:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-as-our-company-procures-locally-manufactured-products-for-the-purpose-of-export-we-seek-clarity-on-whether-the-products-being-exported-will-be-exempt-from-excise-tax/</loc>
		<lastmod>2023-09-04T11:29:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-how-long-should-the-process-for-registering-a-bonded-warehouse-take/</loc>
		<lastmod>2023-09-04T11:22:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-will-the-calculation-be-based-on-units-sold-or-produced-and-what-are-the-time-periods-applicable/</loc>
		<lastmod>2023-09-04T11:14:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-are-there-special-licencing-registration-requirements/</loc>
		<lastmod>2023-09-04T11:07:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-licencing-only-for-manufacturers-of-vaping-e-liquid-and-not-for-raw-nicotine-resellers-what-would-be-the-process-for-those-that-fall-into-this-category/</loc>
		<lastmod>2023-09-04T11:05:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-which-manufacturers-and-importers-are-impacted-by-this-tax/</loc>
		<lastmod>2023-09-04T11:00:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/how-to-amend-my-itr12/</loc>
		<lastmod>2023-08-28T11:57:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/how-do-i-make-payment-arrangements/</loc>
		<lastmod>2023-08-16T10:42:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/i-forgot-both-username-and-password/</loc>
		<lastmod>2023-08-16T08:16:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/how-do-i-update-my-registered-details-on-efiling/</loc>
		<lastmod>2023-07-24T07:48:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-if-i-am-a-provisional-taxpayer-and-i-am-in-agreement-with-the-new-rate-must-i-still-pay-provisional-tax/</loc>
		<lastmod>2023-07-11T12:34:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-is-the-new-legislation-applicable-only-to-taxpayers-with-more-than-one-annuity-income/</loc>
		<lastmod>2023-07-11T12:27:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/faq-why-would-a-taxpayer-no-longer-be-on-the-sars-fixed-tax-rate-list-if-they-were-on-it-last-year/</loc>
		<lastmod>2023-07-11T12:12:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/if-my-banking-details-were-updated-how-long-does-the-verification-process-take/</loc>
		<lastmod>2023-07-10T09:38:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/sars-has-paid-my-refund-into-an-old-bank-account-what-now/</loc>
		<lastmod>2023-07-10T09:05:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/ive-been-auto-assessed-but-need-to-update-my-banking-details-how-can-i-stop-the-refund-from-being-paid-into-the-wrong-account/</loc>
		<lastmod>2023-07-06T09:43:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/what-is-the-difference-between-the-ita34-and-the-soa/</loc>
		<lastmod>2023-07-06T09:42:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/if-im-getting-a-refund-when-does-the-72-hours-start/</loc>
		<lastmod>2023-07-06T09:17:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/why-is-a-payment-date-showing-when-im-getting-a-refund/</loc>
		<lastmod>2023-07-06T09:15:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/what-does-a-minus-amount-mean-on-my-notice-of-assessment-ita34/</loc>
		<lastmod>2023-07-06T09:13:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/where-do-the-amounts-found-on-my-return-come-from/</loc>
		<lastmod>2023-07-03T11:29:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/will-sars-inform-the-primary-spouse/</loc>
		<lastmod>2023-06-28T14:30:48+00:00</lastmod>
		<image:image>
			<image:loc>https://www.sars.gov.za/wp-content/uploads/FAQs-image-married-in-community.png</image:loc>
		</image:image>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/destabilizing-families-on-taxpayer-married-in-community-of-property/</loc>
		<lastmod>2023-06-28T13:35:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/what-does-popi-act-say/</loc>
		<lastmod>2023-06-28T13:31:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://www.sars.gov.za/faq/can-secondary-spouse-object-it/</loc>
		<lastmod>2023-06-28T13:28:59+00:00</lastmod>
	</url>
</urlset>
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